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A balance sheet, also known as a "statement of financial position," reveals a company's assets, liabilities and owners' equity (net worth). The balance sheet, together with the income statement and cash flow statement, make up the cornerstone of any company's financial statements. If you are a shareholder of a company, it is important that you understand how the balance sheet is structured, how to analyze it and how to read it.

Read more: Reading The Balance Sheet | Investopedia http://www.investopedia.com/articles/04/031004.asp#ixzz4D9e6Yere 
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